https://www.taxtmi.com/caselaws?id=370275 The Tribunal upheld the decision of the Commissioner (Appeals) to reject the Revenue's appeal regarding the payment of Central Excise duty or service tax for fabricating underground storage tanks. It was determined that the appellant's actions, including registration with the service tax department and payment of service tax, did not indicate any malafide intent or suppression of material facts to evade Central Excise duty. Therefore, the extended period under the Central Excise Act was not invoked, and the Revenue's appeal was rejected. en-us Fri, 12 Oct 2018 00:00:00 +0530 Thu, 15 Nov 2018 07:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370275 The Tribunal upheld the decision of the Commissioner (Appeals) to reject the Revenue's appeal regarding the payment of Central Excise duty or service tax for fabricating underground storage tanks. It was determined that the appellant's actions, including registration with the service tax department and payment of service tax, did not indicate any malafide intent or suppression of material facts to evade Central Excise duty. Therefore, the extended period under the Central Excise Act was not invoked, and the Revenue's appeal was rejected. Case-Laws Central Excise Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370275